Laundromat Industry 
(126K)  (40 pages) 
Provides an explanation of water consumption analysis for reconstructing unreported income from the operation of a laundromat. This method is to be used only when there is a reasonable indication of unreported income.

Lawsuit Awards and Settlements
(380K)  (72 pages) 
This guide focuses on taxability of law suit awards and settlements. 

Low Income Housing 
(508K)  (232 pages) 
Provides examiners with technical support for identifying and developing issues related to IRC section 42. 

Manufacturing Industry 
(749K)  (231)
Overview of the industry. Emphasis on change of accounting method, IRC section 263A, and inventory. 

Ministers 
(118K)  (29 pages)
Discusses several potential issues commonly found on ministers' tax returns. Includes: employee vs. independent contractor, parsonage allowance. 

Mobile Food Vendors 
(481K)  (142 pages)
Focuses on food catering trucks and espresso carts.  

Mortuaries
(474K)  (148 pages)
Overview of the mortuary and cemetery industry including structure and function; governing laws; industry terminology; accounting practices, etc. 

Oil and Gas Industry (494K)  (151 pages)
Provides information on basic operations and common terminology. Includes reference to royalty owners and an introduction to financial products. 

Passive Activity Losses 
(1,247K) (235 pages)
Provides examiners with specific guidance on potential audit issues, issue identification and lead sheets and other job aids. Examples and citation are based on 1994 law. 

Placer Mining
(181K)  (65 pages) 
Provides guidelines for the examination of taxpayers in this industry. Focuses on small mining operations represented as sole proprietorships on Schedule C, but can be adapted for partnership and corporate returns.